TMI Blog2010 (4) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... pon to prove ones defence. Cross examination well recognized as part of fair hearing. Refusal considered as denial of natural justice. No fault in Tribunal’s view considering factual context. Revenue’s appeal rejected. - 31 of 2010 - - - Dated:- 13-4-2010 - V.C. Daga and K.K. Tated, JJ. S/Shri R.V. Desai, Sr. Advocate with R.B. Pardeshi, for the Appellant. Shri K.K. Shroff i/b Akshar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting aside the adjudication order and remanding it with specific directions to afford an opportunity of cross-examination of the witnesses, especially, when the adjudicating authority, by a reasoned order had recorded a finding that the cross-examination of the witnesses was not necessary. He submits that the order impugned to that extent is erroneous, bad and illegal as such liable to be quas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land at 21.30 hrs; whereas it was actually arrived at 22.04 hrs. According to panchanama, the appellant was intercepted at the gate at 22.00 hrs. He, thus, submits that the time recorded in the Panchanama is relevant for proving his defense. He, thus, submits that the Tribunal was perfectly justified in directing consideration of an opportunity to cross-examine the witnesses concern. Considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e acts, absence of opportunity to cross-examination does not create any prejudice in such cases and does not vitiate the decision. This aspect will have to be considered on its merits by the adjudicator. The appeal is, thus, without merit. 7. At this juncture, it is relevant to place it on record that along with this appeal, a Writ Petition filed by respondent No. 1 bearing No. 390 of 2010 was a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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